Amendment status not verified — confirm the current text below against the official source.
(l) All porticulors contoined in ony stotement mode, return furni- shed or occounts or docu-ments produced in occordonce wittr this Act or in ony record of evidence given in the course of ony proceedings under this Act (other thon proceedings before o criminol court), or in ony record of ony proceedings under thisAcl sholl, sove os provided in sub-section (3), not be disclosed. (2) Notwithstonding onything contoined in the lndion Evidence Ad, 1872, no court sholl, sove os otherwise provided in sub- sedion (3), require ony officer oppointed or outhorised under Persons deemed to be public servonts. Protection oI oction token under this Act. Disclosure of informo- tion by o public servont. 321 this Act to produce belore it or to give evidence before it in respect of porticulors relerred to in subsection (l ). (3) Nothing contoined in this sedion sholl opply to the disclosure of,- (o) ony porticulors in resped of ony stotement, return, occounts, documents, evidence, offidovit or deposition, for the purpose of ony prosecution under tre lndion PenolCode orfre Prevention of Corruption Act, 1988, or ony other low for the time being in force; or (b) ony porticulors to the Centrol Government or the Stote Government or to ony person octing in the implementotion of thisAct, {or the purposes of corrying out the objects oi this Acu 0r (c) ony porticulors when such disclosure is occosioned by the lowful exercise under this Act of ony process for the service of ony notice or recovery ofony demond; or (d) ony porticulors to o civil court in ony suit or proceedings, to which the Government or ony outhority under this Act is o porty, which relcrtes to ony motter orising out of ony proceedings under this Act 45 of 1860. 49 of 1988. 125 or under ony other low or the time being in force outhorising ony such outhority to exercise ony powers thereunder; or (e) ony porticulors to ony officer oppointed for tte purpose of oudit of tox receipts or relunds of the tox imposed by this Act; or (0 ony porticulors where such porticulors ore relevont for the purposes of ony inquiry into the conduct of ony officer oppointed or outhorised under this Ad, to ony person or persons oppointed os on inquiry officer under ony lowforthe time being in force; or (g) ony such porticulors to on officer of the Centrol Government or of ony Sffie Government, os moy be necessory for the purpose of enobling thot Government to levy or reolise ony tox or duty; or (h) ony porticulors when such disclosure is occosioned by the lowful exercise by o public servont or ony other stohrtory outhority, of his or its powers under ony lowfor the time being in force; or 0 ony porticulors relevont to ony inquiry into o chorge of misconduct in connection witr ony proceedings under thisAct ogoinst o proctising odvocote, o bx proctitioner, )26 o proctising cost occoun- tont, o proctising chortered occountont, o proctising compony secretory to the outhority empowered to toke disciplinory oction ogoinst the members proctising the profession of o legol proctilioner, o cost occountont, o chortered occountonl or o compony secretory os the cose moy be; or (i) ony porticulors to ony ogency oppointed {or the purposes ol doto entry on ony outomoted system or for the purpose of operoting, upgroding or mointoining ony outomoted system where such ogency is controctuolly bound not to use or disclose su ch porticulors except for the oforesoid purposes; or (k) ony such porticulors to on olficer of fre Government os moy be necessory lor the purposes oI ony other low for the time being in force; ond (l) ony informotion reloting to ony clo ss of toxoble persons or closs of tronsoctions for publicotion, if, in the opinion of the Commissioner, it is desiroble in the public interest, to publish such informotion. ,n I 59. ( I ) lf tte Comrnissioner, or ony oher olficer outhorised by him in this beholf, is o( the opinion thot it is necessory or expedient in the public interest to publish the nome of ony person ond ony other portkulors reloting to ony proceedings or prosecution under this Act in resped of such person, it moy couse to be published such nome ond porticulors in such monner os it fiinks fit. (l) llo publicotion under this section sholl be mode in relotion to ony penolty imposed under this Act until the time for presenting on oppeol to he Appellote Auhority under section 107 hos expired without on oppeol hoving been presented or the oppeol, if presented, hos been disposed of. Explanalfun.-lnlhe cose of firm, compony or other ossociolion of persons, the nomes ofthe portners of the firm, directors, monoging ogents, secretories ond treosurers or monogers of the compony, or the members oI the ossociotion, os the cose moy be, moy olso be published i{, in the opinion of fie Commissioner, or ony other officer outhorised by him in this beholf, circumstonces of the cose justify it.